Arizona State Tax Com'n v. Garrett Corporation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that transaction privilege taxes do not have to be passed through to consumers even though common practice is to do so
• noting legislature’s intent to preclude taxpayers from profiting by collecting money under the guise of a tax
• noting legislature's intent to preclude taxpayers from profiting by collecting money under the guise of a tax
• noting legislature’s intent to preclude taxpayers from profiting by collecting money under the guise of a tax
• “[T]he seller is prevented from profiting at the expense of the purchaser under the guise of a compulsory tax.”
• “Regardless of where the burden rests, the decisive test under the class of taxing Acts now under consideration is where does the legal incidence of the tax fall.”

Source: CourtListener parenthetical corpus (CC0).